REGISTERED NUMBER: 04287250 (England and Wales)

Financial Statements

for the Year Ended 31 January 2025

for

Langland Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M T Banfield

J C Banfield

Mrs C M Banfield

Mrs M J Geerdts

SECRETARY:

Mrs C M Banfield

REGISTERED OFFICE:

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

REGISTERED NUMBER:

04287250 (England and Wales)

AUDITORS:

Alwyns LLP, Statutory Auditor

Crown House

151 High Road

Loughton

IG10 4LG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

298,402

271,497

Investments

6

641

60,896

299,043

332,393

CURRENT ASSETS

Debtors

7

90,887

142,922

Cash at bank

1,147,934

1,015,428

1,238,821

1,158,350

CREDITORS

Amounts falling due within one year

8

649,469

693,404

NET CURRENT ASSETS

589,352

464,946

TOTAL ASSETS LESS CURRENT LIABILITIES

888,395

797,339

PROVISIONS FOR LIABILITIES

49,070

41,520

NET ASSETS

839,325

755,819

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

839,323

755,817

SHAREHOLDERS' FUNDS

839,325

755,819

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Mrs C M Banfield - Director

M T Banfield - Director

1.	STATUTORY INFORMATION

Langland Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention apart from listed investments which are measured at fair value.

The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

The financial statements of the company are consolidated in the financial statements of Langland Holdings Limited which has the same registered office as the company and are available from Companies House.

Going concern

Based on a review of the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore has adopted the going concern basis in preparing its financial statements.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Other income

Interest income, including income arising from finance leases and other financial instruments, is recognised using the effective interest method. Dividend income is recognised when the right to receive payment is established.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been amortised in full.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 25% on cost, 2% on cost and at varying rates on cost

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Investments

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account.

Debtors and creditors receivable/payable in one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Cash and cash equivalents

Cash and cash equivalents comprise bank balances and cash on hand. These are carried in the balance sheet at face value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

Provisions for liabilities

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in the profit and loss account in the period it arises.

Dividends

Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 99 (2024 - 90 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

300,000

AMORTISATION

At 1 February 2024

and 31 January 2025

300,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

503,455

Additions

74,724

At 31 January 2025

578,179

DEPRECIATION

At 1 February 2024

231,958

Charge for year

47,819

At 31 January 2025

279,777

NET BOOK VALUE

At 31 January 2025

298,402

At 31 January 2024

271,497

6.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 February 2024

60,896

Additions

1,837

Disposals

(62,230

)

Revaluations

138

At 31 January 2025

641

NET BOOK VALUE

At 31 January 2025

641

At 31 January 2024

60,896

Cost or valuation at 31 January 2025 is represented by:

Listed

investments

£

Valuation in 2025

169

Cost

472

641

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

90,640

142,694

Other debtors

247

228

90,887

142,922

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

53,724

89,690

Taxation and social security

207,729

261,921

Other creditors

388,016

341,793

649,469

693,404

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Stanley (Senior Statutory Auditor)

for and on behalf of Alwyns LLP, Statutory Auditor

10.	RELATED PARTY DISCLOSURES

11.	CONTROLLING PARTY

Langland Holdings Limited is the parent of the smallest and largest group of which the company is a member for which consolidated accounts are prepared.

There is no ultimate controlling party.